The OECD publishes the comments received on a discussion draft on proposed changes to the provisions of the OECD Model Tax Convention dealing with the operation of ships
and aircraft in international traffic

19/2/2014 – On 15 November 2013, the OECD Committee on Fiscal Affairs (CFA) invited interested parties to send their comments on changes to the provisions of the OECD Model Tax Convention applicable to the operation of ships and aircraft in international traffic. (See the discussion draft)

The OECD has now published the comments received on that discussion draft. These can be downloaded by clicking on the links below.

The OECD is grateful to the commentators for this input which will be discussed at the next meeting of Working Party 1 on Tax Conventions and Related Questions.